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2020 (8) TMI 626 - HC - GSTPrinciples of Natural Justice - it is the case of the petitioner that before passing Ext.P11 order he was not afforded an adequate opportunity of hearing or an opportunity to respond to the show cause notice, which is mandated as per the Rules - HELD THAT:- The learned Government Pleader would submit, on instructions, that it is a fact that there was no proper hearing afforded to the petitioner pursuant to the issuance of a show cause notice as mandated under the Rules, and the officer is ready to reconsider the matter, after providing an opportunity to the petitioner to take copies of the documents sought to be relied against it in the proceedings, as also to consider any reasonable request for cross examination of persons. The respondent are directed to pass fresh orders in the matter after hearing the petitioner as mandated under Section 74(1) of the SGST Act - petition allowed by way of remand.
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